{"id":"https://openalex.org/W1908448050","doi":null,"title":"An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)","display_name":"An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W1908448050","mag":"1908448050"},"language":"en","primary_location":{"id":"pmh:oai::10911","doi":null,"is_oa":true,"landing_page_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","source":{"id":"https://openalex.org/S4306400553","display_name":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"MPRA Paper"},"volume":null,"type":"report","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007395466","display_name":"Lino Cinquini","orcid":"https://orcid.org/0000-0002-0899-5351","observed_orcids":["https://orcid.org/0000-0002-0899-5351"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lino Cinquini","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0899-5351","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078677769","display_name":"Paolo Collini","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Paolo Collini","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073971657","display_name":"Alessandro Marelli","orcid":"https://orcid.org/0000-0002-4517-2522","observed_orcids":["https://orcid.org/0000-0002-4517-2522"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alessandro Marelli","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-4517-2522","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5057136969","display_name":"Andrea Tenucci","orcid":"https://orcid.org/0000-0001-8478-767X","observed_orcids":["https://orcid.org/0000-0001-8478-767X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Andrea Tenucci","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9089999794960022},{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9620000123977661},{"id":"https://openalex.org/keywords/diffusion-of-innovations","display_name":"diffusion of innovations","score":0.722000002861023},{"id":"https://openalex.org/keywords/management-accounting-adoption","display_name":"management accounting adoption","score":0.6940000057220459},{"id":"https://openalex.org/keywords/contingency-factors","display_name":"contingency factors","score":0.5789999961853027},{"id":"https://openalex.org/keywords/cost-structure","display_name":"cost structure","score":0.9950000047683716},{"id":"https://openalex.org/keywords/italian-firms","display_name":"Italian firms","score":0.5849999785423279},{"id":"https://openalex.org/keywords/replication-study","display_name":"replication study","score":0.6470000147819519}],"concepts":[{"id":"https://openalex.org/C168725872","wikidata":"https://www.wikidata.org/wiki/Q991663","display_name":"Sophistication","level":2,"score":0.8115615844726562},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7381162643432617},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6219773292541504},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.560685396194458},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5315563082695007},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.4965370297431946},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4674692153930664},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.4563480317592621},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.4188292324542999},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.38199105858802795},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.34130221605300903},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3388044238090515},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.33247020840644836},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3272973895072937},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2782273292541504},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.24048969149589539},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1261206567287445},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"pmh:oai::10911","doi":null,"is_oa":true,"landing_page_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","source":{"id":"https://openalex.org/S4306400553","display_name":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"MPRA Paper"},{"id":"pmh:oai:RePEc:pra:mprapa:10911","doi":null,"is_oa":false,"landing_page_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:sse:wpaper:200801","doi":null,"is_oa":false,"landing_page_url":"http://idm.sssup.it/wp/200801.pdf","pdf_url":"http://idm.sssup.it/wp/200801.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:1908448050","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:pra:mprapa:10911","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"mag:3148252397","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/pra/mprapa/10911.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400553","display_name":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"MPRA Paper","raw_type":null},{"id":"pmh:oai:www.iris.sssup.it:11382/301169","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11382/301169","pdf_url":null,"source":{"id":"https://openalex.org/S4377196376","display_name":"CINECA IRIS Institutional Research Information System (Sant'Anna School of Advanced Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I162290304","host_organization_name":"Scuola Superiore Sant'Anna","host_organization_lineage":["https://openalex.org/I162290304"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/other"}],"best_oa_location":{"id":"pmh:oai::10911","doi":null,"is_oa":true,"landing_page_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/10911/1/MPRA_paper_10911.pdf","source":{"id":"https://openalex.org/S4306400553","display_name":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"MPRA Paper"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1908448050.pdf","grobid_xml":"https://content.openalex.org/works/W1908448050.grobid-xml"},"referenced_works_count":32,"referenced_works":["https://openalex.org/W130531651","https://openalex.org/W192321619","https://openalex.org/W1499268907","https://openalex.org/W1584337197","https://openalex.org/W1606540910","https://openalex.org/W1969998803","https://openalex.org/W1981032314","https://openalex.org/W1993563873","https://openalex.org/W1993648563","https://openalex.org/W1993699492","https://openalex.org/W1994146145","https://openalex.org/W2015252255","https://openalex.org/W2019027618","https://openalex.org/W2021228305","https://openalex.org/W2033170797","https://openalex.org/W2049043333","https://openalex.org/W2059911145","https://openalex.org/W2072888154","https://openalex.org/W2073439417","https://openalex.org/W2076057132","https://openalex.org/W2077551044","https://openalex.org/W2086125978","https://openalex.org/W2091775201","https://openalex.org/W2094497375","https://openalex.org/W2099841237","https://openalex.org/W2105202260","https://openalex.org/W2115539917","https://openalex.org/W2132529928","https://openalex.org/W2156471571","https://openalex.org/W2166114521","https://openalex.org/W3021371381","https://openalex.org/W3125904151"],"related_works":["https://openalex.org/W1565145588","https://openalex.org/W4251192425","https://openalex.org/W2549027893","https://openalex.org/W2098449233","https://openalex.org/W1953507544","https://openalex.org/W2115539917","https://openalex.org/W1991131716","https://openalex.org/W4281627104","https://openalex.org/W4224293170","https://openalex.org/W1826695243"],"abstract_inverted_index":{"The":[0,29,107,249],"issue":[1],"of":[2,16,21,39,46,61,96,138,148,166,168,178,216,241,245,255,304],"cost":[3,26,49,104,170,256],"calculation":[4],"has":[5,35,77,155],"been":[6,78],"largely":[7],"debated":[8],"in":[9,121,172,184,207,211,220,266,275,279,313],"the":[10,14,17,22,47,83,87,94,97,164,176,190,201,205,208,214,218,229,234,242,262,305,315],"last":[11],"years":[12,187],"under":[13],"pressure":[15],"perceived":[18],"lost":[19],"of\\nrelevance":[20],"so":[23],"called":[24],"\"traditional":[25],"accounting":[27,91],"approaches\".":[28],"enthusiasm":[30],"for":[31,111],"new":[32],"management\\naccounting":[33],"techniques":[34,92],"often":[36],"driven":[37],"most":[38],"attention":[40,76],"towards":[41,101],"technical":[42,67],"or":[43,294],"theoretical":[44],"aspects":[45],"proposed\\nnew":[48],"models.":[50],"In":[51],"particular,":[52],"Activity-Based":[53],"Costing":[54],"(ABC)":[55],"implementation":[56,280],"literature":[57],"pinpoints":[58],"a":[59,74,149,185,299,309],"large\\nnumber":[60],"studies":[62,113,133,290],"that":[63,71,99,210],"have":[64],"looked":[65],"at":[66],"and":[68,93,116,143,223,258,273,301,319],"organizational/behavioral":[69],"factors":[70,85,162],"influence":[72,95],"effective\\nimplementation.\\nRecently":[73],"great":[75],"paid":[79],"by":[80,131],"researchers":[81],"on":[82,135,183,189],"contingent":[84,117,150],"affecting":[86],"adoption":[88,215],"of\\nadvanced":[89,281],"management":[90,317],"variables":[98,264],"drive":[100],"higher":[102],"levels\\nof":[103],"system":[105],"sophistication.":[106],"need":[108],"is":[109,322],"felt":[110],"insightful":[112],"regarding":[114],"processes":[115],"variables\\nworking":[118],"through":[119],"time":[120,230],"relation":[122,276],"with":[123,277],"these":[124],"changes.":[125],"Improved":[126],"analysis":[127],"can":[128],"be":[129],"obtained":[130],"undertaking\\nreplication":[132],"based":[134],"larger":[136],"number":[137],"responses":[139],"and/or":[140],"across":[141],"geographic":[142],"cultural":[144],"borders.":[145],"Whitin\\nthe":[146],"boundaries":[147],"framework":[151],"analysis,":[152],"this":[153],"paper":[154,174],"provided":[156],"additional":[157],"insights":[158],"into":[159],"areas":[160],"relating\\nto":[161],"influencing":[163],"level":[165],"sophistication":[167],"product":[169],"systems":[171],"Italy.\\nThe":[173],"presents":[175],"comparison":[177],"two":[179,197],"survey":[180,269],"results":[181],"carried":[182],"ten":[186],"distance":[188],"same":[191],"sample":[192],"of\\nItalian":[193],"largest":[194],"companies.":[195],"These":[196],"long-distance":[198],"surveys":[199],"provide":[200],"opportunity":[202],"to":[203,288,291,308],"assess":[204,292],"changes\\noccurred":[206],"companies":[209],"1996":[212],"declared":[213],"(or":[217],"interest":[219],"adopting)":[221],"ABC":[222],"Target\\ncosting":[224],"(Cinquini":[225],"et":[226],"al.,":[227],"1999).Moreover,":[228],"elapsed":[231],"could":[232,286],"allow":[233],"perception":[235],"about":[236],"adopters\u2019":[237],"behavior,\\nalong":[238],"different":[239],"stages":[240],"diffusion":[243],"process":[244],"advanced":[246],"costing":[247,282],"techniques.":[248,283],"research":[250],"findings":[251],"pinpoint\\nthat":[252],"only":[253],"\u201cimportance":[254],"information\u201d":[257],"\u201ccost":[259],"structure\u201d,":[260],"among":[261],"contextual":[263],"considered":[265],"the\\nmore":[267],"recent":[268],"responses,":[270],"are":[271],"positive":[272],"significant":[274],"increasing":[278],"This":[284],"outcome":[285],"open":[287],"further":[289],"whether":[293],"not":[295],"adopters":[296],"are\\nmoving":[297],"from":[298],"\u201cfad":[300],"fashion\u201d":[302],"behavior":[303],"early":[306],"stages,":[307],"more":[310],"rational":[311],"approach":[312],"which":[314],"matching\\nbetween":[316],"needs":[318],"tools":[320],"potentiality":[321],"maximized.":[323]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}